WPC  2HBVX@Z3|C (TT)y.C8*XrxC\  P6QP"5@^*7DSS77S^*7*.SSSSSSSSSS..^^^Jxooxf]xx7Axfxx]xo]fxxxxf7.7NS7JSJSJ7SS..S.SSSS7A.SSxSSJP!PZ*7777CE7SSxJxJxJxJxJooJfJfJfJfJ7.7.7.7.xSxSxSxSxSxSxSxSxSxSxJxSxSxSxSxS]SxSxJxJoJoJoJfJfJfJxSxSxxSxSxSxSCS7S777SAxSf.fExSxSxSxo7oE]A]AN:*LS7JSSSSS.4}}S2S}277JJS77SS7J72t7[\\[^\d*C`^.wRSSn\Cfx`xWlRx\]\cdIfIs`Wx\rriwgd*7DSS77S^*7*.SSSSSSSSSS..^^^Jxooxf]xx7Axfxx]xo]fxxxxf7.7NS7JSJSJ7SS..S.SSSS7A.SSxSSJP!PZ7SJSS7]777JJ:S7A7xx*7SSSS!S7.S^7SC[227`L*724S}}}Jxxxxxxoffff7777xxxxxxx^xxxxxx]SJJJJJJoJJJJJ....SSSSSSS[SSSSSSSHP LaserJet 4/4M PostScriptHPLA4POS.WRSC\  P6Q)#[P2. z@ Z3|C"5@^*7DSS77S^*7*.SSSSSSSSSS..^^^Jxooxf]xx7Axfxx]xo]fxxxxf7.7NS7JSJSJ7SS..S.SSSS7A.SSxSSJP!PZ*7777CE7SSxJxJxJxJxJooJfJfJfJfJ7.7.7.7.xSxSxSxSxSxSxSxSxSxSxJxSxSxSxSxS]SxSxJxJoJoJoJfJfJfJxSxSxxSxSxSxSCS7S777SAxSf.fExSxSxSxo7oE]A]AN:*LS7JSSSSS.4}}S2S}277JJS77SS7J72t7[\\[^\d*C`^.wRSSn\Cfx`xWlRx\]\cdIfIs`Wx\rriwgd*7DSS77S^*7*.SSSSSSSSSS..^^^Jxooxf]xx7Axfxx]xo]fxxxxf7.7NS7JSJSJ7SS..S.SSSS7A.SSxSSJP!PZ7SJSS7]777JJ:S7A7xx*7SSSS!S7.S^7SC[227`L*724S}}}Jxxxxxxoffff7777xxxxxxx^xxxxxx]SJJJJJJoJJJJJ....SSSSSSS[SSSSSSSHP LaserJet 4/4M PostScriptHPLA4POS.WRSC\  P6Q)#[P2  `Rjvp2 Times New Roman (TT)Times New Roman (Bold) (TT)Times New Roman (Italic) (TT)a8DocumentgDocument Style StyleXX` `  ` a4DocumentgDocument Style Style . 2 k k?  vO a6DocumentgDocument Style Style GX  a5DocumentgDocument Style Style }X(# a2DocumentgDocument Style Style<o   ?  A.  a7DocumentgDocument Style StyleyXX` ` (#` 2Ot k   BibliogrphyBibliography:X (# a1Right ParRight-Aligned Paragraph Numbers:`S@ I.  X(# a2Right ParRight-Aligned Paragraph Numbers C @` A. ` ` (#` a3DocumentgDocument Style Style B b  ?  1.  2i  - a3Right ParRight-Aligned Paragraph Numbers L! ` ` @P 1. ` `  (# a4Right ParRight-Aligned Paragraph Numbers Uj` `  @ a. ` (# a5Right ParRight-Aligned Paragraph Numbers _o` `  @h(1)  hh#(#h a6Right ParRight-Aligned Paragraph Numbersh` `  hh#@$(a) hh#((# 2kDDa7Right ParRight-Aligned Paragraph NumberspfJ` `  hh#(@*i) (h-(# a8Right ParRight-Aligned Paragraph NumbersyW"3!` `  hh#(-@p/a) -pp2(#p Tech InitInitialize Technical Style. k I. A. 1. a.(1)(a) i) a) 1 .1 .1 .1 .1 .1 .1 .1 Technicala1DocumentgDocument Style Style\s0  zN8F I. ׃  2FTa5TechnicalTechnical Document Style)WD (1) . a6TechnicalTechnical Document Style)D (a) . a2TechnicalTechnical Document Style<6  ?  A.   a3TechnicalTechnical Document Style9Wg  2  1.   2OCa4TechnicalTechnical Document Style8bv{ 2  a.   a1TechnicalTechnical Document StyleF!<  ?  I.   a7TechnicalTechnical Document Style(@D i) . a8TechnicalTechnical Document Style(D a) . 2 3e Doc InitInitialize Document Stylez   0*0*0*  I. A. 1. a.(1)(a) i) a) I. 1. A. a.(1)(a) i) a)DocumentgPleadingHeader for Numbered Pleading PaperE!n    X X` hp x (#%'0*,.8135@8:a݅@  I.   X(# 2'#$$^>%%d%&&SubheadingSubheading#0\ E A.  FOOTNOTEFootnote - Appearance$PHIGHLIGHT 1Italics and Boldldedd%+. DRAFT ONHeader A Text = DRAFT and Date& X =8` (#FDRAFTă r  ` (#=D3 1, 43 12pt (Z)(PC-8))T2Dă  ӟ2*'G'(X')17(*1h)DRAFT OFFTurn Draft Style off'@@    HEADERHeader A - Appearance(LETTER LANDLetter Landscape - 11 x 8.5) 3'3'Standard'3'3StandardLetter Portrait - 8.5 x 11 ;   LEGAL LANDLegal Landscape - 14 x 8.5*f 3'3'Standard'A'AStandardZ K e6VE L"nu;   2-+1*,1+-n--.X-LETTER PORTLetter Portrait - 8.5 x 11+L 3'3'Standard3'3'StandardZ K e6VE L"nU9   LEGAL PORTLegal Portrait - 8.5 x 14, 3'3'StandardA'A'StandardLetter Portrait - 8.5 x 119   TITLETitle of a Document-K\ * ăFOOTERFooter A - Appearanced.2//%.0i.1d/2js/BLOCK QUOTESmall, single-spaced, indented/N X HEADING 33rd Heading Level0| XHIGHLIGHT 2Large and Bold Large1B*d. HIGHLIGHT 3Large, Italicized and Underscored2 V -q25304E.25-s3684LETTERHEADLetterhead - date/margins3u H XX  3'3'LetterheadZ K e VE L"n3'3'LetterheadZ K e VE L"nE9    * 3'3'LetterheadZ K e VE L"n3' II"n"Tv3'StandarddZ K e VE L"nU9 Ѓ   INVOICE FEETFee Amount for Math Invoice4 ,, $0$0  MEMORANDUMMemo Page Format5D.   ! M E M O R A N D U M ă r  y<N dddy   INVOICE EXPSEExpense Subtotals for Math Invoice6:A ,p, $0$002978 68B79X8:[;9INVOICE TOTTotals Invoice for Math Macro7z 4p, $0$00INVOICE HEADRHeading Portion of Math Invoice8+C`*   4X 99L$0 **(  ӧ XX NORMALReturn to Normal Typestyle9SMALLSmall Typestyle:24;;[9<[#:=[~:>[:FINEFine Typestyle;LARGELarge Typestyle<EXTRA LARGEExtra Large Typestyle=VERY LARGEVery Large Typestyle>29>?f;@X<AXA=B=ENVELOPEStandard Business Envelope with Header?+w ,,EnvelopeZ K e VE L"n,,EnvelopeLarge, Italicized and Under;    ,, 88+  `   MACNormal@,.1AdfStyle 14Swiss 8 Pt Without MarginsB$$D Co> PfQ  )a [ PfQO 2ECk>D ?ElCFVEStyle 12Dutch Italics 11.5C$$F )^ `> XifQ  )a [ PfQO Style 11Initial Codes for Advanced IIDJ )a [ PfQK  dddn  #  [ X` hp x (#%'b, oT9 ! )^ `> XifQ ` Advanced Legal WordPerfect II Learning Guide   x )^ `> XifQ Advanced Legal WordPerfect II Learning Guide   j-n )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  jBX )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Style 3oDutch Roman 11.5 with Margins/TabsE )a [ PfQO  ddn  # c0*b, oT9 !Style 4 PSwiss 8 Point with MarginsFDq Co> PfQ  dddd  #  2lHG$FH|FI,GJGStyle 1.5Dutch Roman 11.5 FontG4h )a [ PfQO  dddn Style 2Dutch Italic 11.5H$ )^ `> XifQ Style 5Dutch Bold 18 PointI$RH$L T~> pfQ_  )a [ PfQO Style 7Swiss 11.5J$$V )ao> PfQ ]  )a [ PfQO 2QXKHL>IMENNLSStyle 6Dutch Roman 14 PointK$$N w [ PfQ   )a [ PfQO Style 10oInitial Codes for AdvancedL U )a [ PfQK  dddn  ##  [[ b, oT9 !b, oT9 !n )^ `> XifQ ` Advanced Legal WordPerfect Learning Guide   f )^ `> XifQ Advanced Legal WordPerfect Learning Guide   Q" )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  QN~ )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Style 8PfInitial Codes for BeginninggMi )a [ PfQK  dddn  # X` hp x (#%'b, oT9  [ &e )^ `> XifQ ` Beginning Legal WordPerfect Learning Guide   d )^ `> XifQ Beginning Legal WordPerfect Learning Guide   jH )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  j )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Style 9Initial Codes for IntermediateN )a [ PfQK  dddn  # X` hp x (#%'b, oT9 Њ [ e )^ `> XifQ ` Intermediate Legal WordPerfect Learning Guide   3 )^ `> XifQ Intermediate Legal WordPerfect Learning Guide   jf )^ `> XifQ    Copyright  Portola Systems, Inc.`+ >Page  jX )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 2O_OXP]QS^R}^UpdateInitial Codes for Update ModuleO )a [ PfQK  dddn  #  [ X` hp x (#%'b, oT9 !n )^ `> XifQ ` Legal WordPerfect 5.0 Update Class Learning Guide   f )^ `> XifQ Legal WordPerfect 5.0 Update Class Learning Guide   Q" )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`7 CPage  jN~ )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Default Paragraph FoDefault Paragraph FontP11#XXz PQXP##Iz PQP#head1 #Q'd#2p}wC@ #a1Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfR$ 2aS_T `U`V:aa2Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfS/` ` ` a3Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfT:` ` `  a4Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfUE` ` `  a5Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfVP  ` ` ` hhh 2dWbXbYcZpRda6Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfW[   a7Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfXf  a8Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrfYq Document[8]C^iDocument StyleNeF2CC -2( -Ct )BZ` ` ` 2f[qd\eee]ee^/fDocument[4]C^iDocument StyleNeF2CCW -2( -Ct )B[  . Document[6]C^iDocument StyleNeF2CCe -2( -Ct )B\  Document[5]C^iDocument StyleNeF2CCs -2( -Ct )B]  Document[2]C^iDocument StyleNeF2CC -2( -Ct )B^*    2&i_pf`dgagbhDocument[7]C^iDocument StyleNeF2CC -2( -Ct )B_  ` ` ` Right Par[1]C^iRight-Aligned Paragraph Numbers -2( -Ct )B`8@  Right Par[2]C^iRight-Aligned Paragraph Numbers -2( -Ct )BaA@` ` `  ` ` ` Document[3]C^iDocument StyleNeF2CC -2( -Ct )Bb0     2lcXidiejf_kRight Par[3]C^iRight-Aligned Paragraph Numbers -2( -Ct )BcJ` ` ` @  ` ` ` Right Par[4]C^iRight-Aligned Paragraph Numbers -2( -Ct )BdS` ` `  @  Right Par[5]C^iRight-Aligned Paragraph Numbers -2( -Ct )Be\` ` `  @hhh hhh Right Par[6]C^iRight-Aligned Paragraph Numbers -2( -Ct )Bfe` ` `  hhh@ hhh 2(ogPlhmimjnRight Par[7]C^iRight-Aligned Paragraph Numbers  -2( -Ct )Bgn` ` `  hhh@  Right Par[8]C^iRight-Aligned Paragraph Numbers -2( -Ct )Bhw ` ` `  hhh@ppp ppp Document[1]C^iDocument StyleNeF2CCE -2( -Ct )BiF34   ׃  Technical[5]C^iTechnical Document StyleCCS -2( -Ct )Bj&56  . 2qkZolom{pnqTechnical[6]C^iTechnical Document StyleCCa -2( -Ct )Bk&78  . Technical[2]C^iTechnical Document StyleCCo -2( -Ct )Bl*9:    Technical[3]C^iTechnical Document StyleCC} -2( -Ct )Bm';<   Technical[4]C^iTechnical Document StyleCC -2( -Ct )Bn&=>   2 toqprq sr}sTechnical[1]C^iTechnical Document StyleCC -2( -Ct )Bo4?$@     Technical[7]C^iTechnical Document StyleCC -2( -Ct )Bp&AB  . Technical[8]C^iTechnical Document StyleCC -2( -Ct )Bq&CD  . Paragraph[1]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Br$ab 2vs?tttuZuvuParagraph[2]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Bs/cd` ` ` Paragraph[3]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Bt:ef` ` `  Paragraph[4]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BuEgh` ` `  Paragraph[5]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BvPij` ` ` hhh 2.{wvxwyFxzyParagraph[6]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Bw[kl Paragraph[7]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Bxfmn Paragraph[8]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Byqop toc 1toc 1z` hp x (#44` hp x (#2؃{`{|~}}~toc 2toc 2{` hp x (#4 4 ` hp x (#toc 3toc 3|` hp x (#4 4 ` hp x (#toc 4toc 4}` hp x (#4 <4 <` hp x (#toc 5toc 5~` hp x (#4<4<` hp x (#2ڊ v(toc 6toc 6` hp x (#44` hp x (#toc 7toc 7 toc 8toc 8` hp x (#44` hp x (#toc 9toc 9` hp x (#44` hp x (#2 *Hfindex 1index 1` hp x (#4 4 ` hp x (#index 2index 2` hp x (#4 toatoa` hp x (#` hp x (#2z4captioncaption;1#XP\  P6QXP##C\  P6QP#_Equation Caption_Equation Caption11#XP\  P6QXP##C\  P6QP#endnote referenceendnote reference44#XP\  P6QXP##C\  P6QP#footnote referencefootnote reference4#XP\  P6QXP#2qe#e2S&C6C^fDocument StyleNF2CC -2( -Ct )s t . 3S&C7C^fDocument StyleNF2CC -2( -Ct ) uv 4S&C8C^fDocument StyleNF2CC! -2( -Ct ) wx 5S&C9C^fDocument StyleNF2CC/ -2( -Ct )*yz   2p"O6S&C:C^fDocument StyleNF2CC= -2( -Ct ){|` ` ` 7S&C;C^fRight-Aligned Paragraph NumbersK -2( -Ct )8}~@  8S&C<C^fRight-Aligned Paragraph NumbersY -2( -Ct )A@` ` `  ` ` ` 9S&C=C^fDocument StyleNF2CCg -2( -Ct )0    2ܝg10S&C>C^fRight-Aligned Paragraph Numbersu -2( -Ct )J` ` ` @  ` ` ` 11S&C?C^fRight-Aligned Paragraph Numbers -2( -Ct )S` ` `  @  12S&C@C^fRight-Aligned Paragraph Numbers -2( -Ct )\` ` `  @hhh hhh 13S&CAC^fRight-Aligned Paragraph Numbers -2( -Ct )e` ` `  hhh@ hhh 2֞a14S&CBC^fRight-Aligned Paragraph Numbers -2( -Ct )n` ` `  hhh@  15S&CCC^fRight-Aligned Paragraph Numbers -2( -Ct )w` ` `  hhh@ppp ppp 16S&CDC^fDocument StyleNF2CC -2( -Ct )F   ׃  17S&CEC^fTechnical Document StyleCC -2( -Ct )&  . 2b9΢18S&CFC^fTechnical Document StyleCC -2( -Ct )&  . 19S&CGC^fTechnical Document StyleCC -2( -Ct )*    20S&CHC^fTechnical Document StyleCC -2( -Ct )'   21S&CIC^fTechnical Document StyleCC -2( -Ct )&   2˥Dɤ}N22S&CJC^fTechnical Document StyleCC -2( -Ct )4$     23S&CKC^fTechnical Document StyleCC+ -2( -Ct )&  . 24S&CLC^fTechnical Document StyleCC9 -2( -Ct )&  . 25S&CMC^f1. a. i. (1) (a) (i) 1) a)CG -2( -Ct )$ 2_26S&CNC^f1. a. i. (1) (a) (i) 1) a)CU -2( -Ct )/` ` ` 27S&COC^f1. a. i. (1) (a) (i) 1) a)Cc -2( -Ct ):` ` `  28S&CPC^f1. a. i. (1) (a) (i) 1) a)Cq -2( -Ct )E` ` `  29S&CQC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )P` ` ` hhh 2EΪ30S&CRC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )[ 31S&CSC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )f 32S&CTC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )q Default ParaC^fDefault Paragraph Font2CC -2( -Ct );;#PP##PP#2|Ϋpv_Equation CaC^f_Equation CaptionF2CC -2( -Ct );;#PP##PP#endnote refeC^fendnote referenceF2CC -2( -Ct )>>#PP##PP#footnote refC^ffootnote referenceF2CC -2( -Ct )>#PP#heading 4heading 4 2vv$vvheading 5heading 5 heading 6heading 6 heading 7heading 7 heading 8heading 8 2vv.Z³endnote textendnote text footnote textfootnote text toa headingtoa heading` hp x (#(#(#` hp x (#1, 2, 3,?@65NumbersO@/"=(1*1÷$t ?.E1.2EdNpdqԵA, B,t ?@65Uppercase Letters1 ?*1÷$t ?.E .footnote tex6footnote text̺=(?. 0&ܺ*?.ںd 0E2(33`O5hT(G2PDocument Style&^aO5h.K+&,$@`O5Bȗ+&>` ` ` 34`O5iT(G2PDocument Style&^aO5i.K+&,$@`O5Bȗ+&>  . 2DeweܶApԷ35`O5jT(G2PDocument Style&^aO5j.K+&,$@`O5Bȗ+&>  36`O5kT(G2PDocument Style&^aO5k.K+&,$@`O5Bȗ+&>  37`O5lT(G2PDocument Style&^aO5l.K+&,$@`O5Bȗ+&>*   38`O5mT(G2PDocument Style&^aO5m.K+&,$@`O5Bȗ+&>` ` ` 2ܺv839`O5nT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>8@   40`O5oT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>A@` `  ` ` ` 41`O5pT(G2PDocument Style&^aO5p.K+&,$@`O5Bȗ+&>0    42`O5qT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>J` ` @  ` `  2q043`O5rT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>S` `  @  44`O5sT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>\` `  @hh# hhh 45`O5tT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>e` `  hh#@( hh# 46`O5uT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>n` `  hh#(@- ( 2*:47`O5vT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>w` `  hh#(-@pp2 -ppp 48`O5wT(G2PDocument Style&^aO5w.K+&,$@`O5Bȗ+&>F *  ׃  49`O5xT(G2PTechnical Document Stylex.K+&,$@`O5Bȗ+&>&  . 50`O5yT(G2PTechnical Document Styley.K+&,$@`O5Bȗ+&>&  . 2f"51`O5zT(G2PTechnical Document Stylez.K+&,$@`O5Bȗ+&>*    52`O5{T(G2PTechnical Document Style{.K+&,$@`O5Bȗ+&>'   53`O5|T(G2PTechnical Document Style|.K+&,$@`O5Bȗ+&>&   54`O5}T(G2PTechnical Document Style}.K+&,$@`O5Bȗ+&>4$     2}55`O5~T(G2PTechnical Document Style~.K+&,$@`O5Bȗ+&>&  . 56`O5T(G2PTechnical Document Style.K+&,$@`O5Bȗ+&>&  . 57`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>$ 58`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>/` ` ` 2gl 59`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>:` ` `  60`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>E` ` `  61`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>P` ` ` hhh 62`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>[ 2X"63`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>f 64`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>q 65`O5T(G2PDefault Paragraph Font5.K+&,$@`O5Bȗ+&>OO#P P##P P#66`O5T(G2P_Equation Caption^aO5.K+&,$@`O5Bȗ+&>OO#PP##PP#2X@<p67`O5T(G2Pendnote reference^aO5.K+&,$@`O5Bȗ+&>RR#PP##PP#68`O5T(G2Pfootnote reference^aO5.K+&,$@`O5Bȗ+&>R#PP#69 _5(_>7footnote text _5dK+b70t _5xŗ+tZP70 _5(_>7Document Style _5dK+b70t _5xŗ+t` ` ` 2Xqee`71 _5(_>7Document Style _5dK+b70t _5xŗ+t  . 72 _5(_>7Document Style _5dK+b70t _5xŗ+t  73 _5(_>7Document Style _5dK+b70t _5xŗ+t  74 _5(_>7Document Style _5dK+b70t _5xŗ+t*   2p'75 _5(_>7Document Style _5dK+b70t _5xŗ+t` ` ` 76 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+t8@   77 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+tA@` `  ` ` ` 78 _5(_>7Document Style _5dK+b70t _5xŗ+t0     2?79 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+tJ` ` @  ` `  80 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+tS` `  @  81 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+t\  ` `  @hh# hhh 82 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+te  ` `  hh#@( hh# 2983 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+tn ` `  hh#(@- ( 84 _5(_>7Right-Aligned Paragraph NumbersK+b70t _5xŗ+tw` `  hh#(-@pp2 -ppp 85 _5(_>7Document Style _5dK+b70t _5xŗ+tF *  ׃  86 _5(_>7Technical Document StyledK+b70t _5xŗ+t&  . 2:u87 _5(_>7Technical Document StyledK+b70t _5xŗ+t&  . 88 _5(_>7Technical Document StyledK+b70t _5xŗ+t*    89 _5(_>7Technical Document StyledK+b70t _5xŗ+t'   90 _5(_>7Technical Document StyledK+b70t _5xŗ+t&   2l}&91 _5(_>7Technical Document StyledK+b70t _5xŗ+t4$     92 _5(_>7Technical Document StyledK+b70t _5xŗ+t&   . 93 _5(_>7Technical Document StyledK+b70t _5xŗ+t&!"  . 94 _5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+t$#$ 27]95 _5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+t/%&` ` ` 96 _5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+t:'(` ` `  97 _5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+tE)*` ` `  98 _5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+tP+,` ` ` hhh 2iF99 _5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+t[-. 100_5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+tf/0 101_5(_>71. a. i. (1) (a) (i) 1) a)dK+b70t _5xŗ+tq12 102_5(_>7Default Paragraph Font5dK+b70t _5xŗ+tw3w4#PP##PP#2@@^@@"5@^*7]SS.77S_*7*.SSSSSSSSSS77___SxoxxofASoxfx]oxxxxo7.7aS7S]J]J7S].7].]S]]JA7]SxSSJB%BW*7777CE7S]xSxSxSxSxSxxJoJoJoJoJA.A.A.A.x]SSSSx]x]x]x]xSxSx]SSxSxSf]xSxSxSxJxJxJoJoJoJSSSS]]C]A]A7A]S]o.oEx]x]SxxJxJ]A]AN:*ZS7SSSSSS27}}S2}}S}277SSS77SS7S72t7[\\[_\d*C`_.wRSSn\Cfx`xWlRx\]\cdIfIs`Wx\rriwgd*7]SS.77S_*7*.SSSSSSSSSS77___SxoxxofASoxfx]oxxxxo7.7aS7S]J]J7S].7].]S]]JA7]SxSSJB%BW7SSSS7]777SS:S7A7xx*7SSSS%S7}2S_7}SC[227`Z*727S}}}SxxxxxxxooooAAAAxx_xxxxxf]SSSSSSxJJJJJ....S]SSSSS[S]]]]S]"5@^2CRdd$CCdq2C28dddddddddd88qqqYzoCNzoozzC8C^dCYdYdYCdd88d8ddddCN8ddddY`(`l2CC!CCPRCddYYYYYYzYzYzYzYC8C8C8C8ddddddddddYdddddoddYYYYYzYzYzYddddddPdCdCCCdNdz8zRdddCRoNoNNF2[dCYddddd7>d<d<CCYYdCCddCYCdYzzzzCCCCqodYYYYYYYYYYY8888dddddddnddddddd"5@^2Coddȧ8CCdr2C28ddddddddddCCrrrdzNdzoȐC8CtdCdoYoYCdo8Co8odooYNCodddYO,Oh2CC!CCPRCdodddddȐYYYYYN8N8N8N8oddddooooddoddddzodddYYYYYYddddooPoNoNCNodo8RoodȐYYoNoNNF2ldCddddddd<d<CCoodCCddCoCddzzzzzzzzzzCCCCozdddddddYYYYY8888dddddddndddddYdby.C8*XC\  P6QP.cy.G8*X(G4  pQe7PC2X4XP\  P6QXP .d7UC2XXU4  pQXf?^N;X ^\  P6QP.g?cN;Xڼc4  pQhW!0(X_h0\  P6QhPiI(!XO,(\  P6Q,Pj{,C8*X3֘C*f9 xQX5PC2X3tXP*f9 xQXX yO-( X-x  #XP\  P6Q4XP#Federal Communications Commission`x(#FCC 9834 ă  yxdddy (  v3 Before the Federal Communications Commission  yO Washington, D.C. 20554 ă  X -#XP\  P6Q4XP#In the Matter of R#XP\  P6Q4XP#) R)  X-GTE TELEPHONE R)hAAD 9826 OPERATING COMPANIESR) R) Release of InformationP )Obtained During Joint Audit P )  `: <; #^\  P6Q P# MEMORANDUM OPINION AND ORDER T  XN-TP#Xj\  P6G;4XP#  X7-X` hp x (#%'0*,.8135@8:-ԍ See National Exchange Carrier Ass'n, Request for Confidential Treatment of Certain Financial  {O-Information, Memorandum Opinion and Order, 5 FCC Rcd 7184, 7185 n.15 (1990) (Commission's general policy  yO-is to preserve confidential status of audit reports); Martha H. Platt, On Request for Inspection of Records,  {O-Memorandum Opinion and Order, 5 FCC Rcd 5742, 5743 n.8 (1990). It has been the Commission's policy, however, to release audit reports when release is necessary to support Commission actions that are based on information contained in the report. Regarding joint audits, moreover, the Commission has released reports, even when it plans no action itself, if release is deemed necessary so that state commissions could use information in the reports to support state actions. GTE Corporation has stated that it will not request that any portion of the report be kept  X-confidential by the Commission or other members of the joint audit team.I0  {O"-ԍxSee supra note 12.I Under the circumstances of this joint audit, we conclude that it is in the public interest to disclose to the public the joint audit report. " 0*%%ZZQ"Ԍ X-ԙx6.` ` Accordingly, although we do not adopt the audit report in this order nor endorse its analysis or conclusions at this time, we authorize its public disclosure. This report provides important information about the accuracy of the plant accounts of the GTOCs. This is a matter of mutual federal-state concern that could become the subject of other investigations or actions by this Commission and its state counterparts. Accurate plant accounts play a vital role in monitoring financial results, calculating lowend earnings  Xv-adjustments,Pv yO-ԍx47 C.F.R. 61.45(d)(1)(vii).P determining productivity factors for price cap companies,EvX yO -ԍx47 C.F.R. 61.45.E defining and  X_-resolving stranded investment issues, determining the basis for jurisdictional separations,K_ yO -ԍx47 C.F.R. 36.1 et seq.K and deriving inputs for forwardlooking cost models for universal service, interconnection  X1-agreements, and access prices.1x {OZ-ԍxSee, e.g., FederalState Joint Board on Universal Service, Report and Order, 12 FCC Rcd 8776, 88988918 (1997). The results of the Joint CPR Audit could be used by the Commission or state regulators to initiate other investigations of or actions against the GTOCs. In addition, disclosure would allow other interested persons, including customers, to scrutinize GTOC property records to the benefit of ratepayers and the public. IV. ORDERING CLAUSE  X-x7.` ` Accordingly, IT IS ORDERED, pursuant to Section 220(f) of the Communications Act of 1934, as amended, 47 U.S.C.  220(f), that the report of the Federal/State joint audit of The GTE Telephone Operating Companies is HEREBY AUTHORIZED for public release. x` `  hh@FEDERAL COMMUNICATIONS COMMISSION x` `  hh@Magalie Roman Salas x` `  hh@Secretary "e0*%%ZZ" x` `  hh  А X-T T vSEPARATE STATEMENT OF TP COMMISSIONER HAROLD FURCHTGOTTROTH TP  Vv- Re:XxRelease of Information Obtained During Joint Audit of GTE Telephone Operating  V_-Companies.(# xI write today to take this opportunity to express my continued concern with the Commission's ongoing micromanagement of LEC accounting rules. Today's Commission Order releases the results of a Federal/State joint audit of the continuing property records (a CPR audit) of GTE Telephone Operating Companies. State utility commissions frequently require and private auditors are regularly hired to examine a LEC's financial records. With scores of state and private accountants performing audits, I fail to see the need for the Commission to continue with any comprehensive review of property records, especially since such audits are primarily necessary only to the extent that we have not eliminated all of the remnants of rateofreturn regulation. Moreover, as GTE points out in its response, this report is of even less value to the Commission as the sampling technique used was insufficient to allow inferences across GTE's entire basic property records. xThe Commission's Order states, for example, that accurate plant accounts play a vital role in monitoring financial results, defining stranded investment and calculating lowend earnings adjustments. These mechanisms, however, are mere relics of rateof service regulation and are no longer necessary in today's increasingly competitive environment. This Commission must become more aggressive in eliminating its reliance on rate-of-return type backstops. We must develop a more forward-looking blueprint to guide the transition from price cap regulation to even more flexible, streamlined regulation as competition begins to take hold in a particular geographic or service market. Price cap regulation is designed, to the extent possible, to replicate a competitive marketplace. But any form of regulation is an imperfect surrogate for full-fledged competition. At a minimum, we should implement a system of pure price cap regulation for the largest carriers, under which there would be little need for the Commission to continue to perform general plant account audits or dictate, even through revised or streamlined procedures, lowend adjustments and depreciation rates. Some may argue that, even under pure price caps, some accounting rules would be necessary to determine expenses if a LEC filed a general rate case with the Commission. But only under those limited circumstances would the FCC have any need for a CPR audit. Moreover, I believe we should at least consider even further rate deregulation so that such cumbersome regulations are never necessary. Thus, I urge, and encourage all interested parties to request, that the Commission use this year's first biennial review to revise its rules and regulations regarding a uniform system of accounts to eliminate such vestiges of rateofreturn regulation.